New Mexico § 7-1-32 - Contents of warrant of levy

§ 7-1-32. Contents of warrant of levy

A warrant of levy shall: A. bear on its face a statement of the authority for its service and compelling compliance

with its terms, shall be attested by the secretary by electronic signature, if necessary,

unless the warrant is served in electronic format upon a financial institution pursuant

to the Electronic Authentication of Documents Act and the Uniform Electronic Transactions

Act and shall bear the seal of the department; B. identify the taxpayer whose liability for taxes is sought to be enforced, the amount

thereof and the date or approximate date on which the tax became due; C. order the person on whom it is served to reveal the amount of property or rights

to property in the person's possession that belong to the taxpayer and the extent

of the person's interest therein and to reveal the amount and kind of property or

rights to property of the taxpayer that are, to the best of the person's knowledge,

in the possession of others; D. order the person on whom it is served to surrender the property forthwith but may

allow the person to agree in writing to surrender the property or the proceeds therefrom

on a certain date in the future when the taxpayer's right to it would otherwise mature; E. order the employer of the taxpayer to surrender wages or salary of the taxpayer

in excess of the amount exempt under Section 7-1-36 NMSA 1978 owed by the employer to the taxpayer at the time of service of the levy and that

may become owed by the employer to the taxpayer subsequent to the service of the levy

until the full amount of the liability stated on the levy is satisfied or until notified

by the secretary or the secretary's delegate; F. state on its face the penalties for willful failure by any person upon whom it

is served to comply with its terms; and G. state that the state of New Mexico claims a lien for the entire amount of tax asserted

to be due, including applicable interest and penalties.